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Illegality Defense To Contractual And Restitutionary Claims: A Comparative And Philosophical Study, Dingyurui Bao

SJD Dissertations

The aim of this dissertation is to study the practice and theories regarding the law of illegality, in the context of contract and unjustified enrichment.

Illegality (and immorality) is universally seen as a ground for invalidating contracts. It is widely acknowledged that the courts have the "prerogative to limit enforcement of contracts that transgress the boundaries of public policy". In both Common Law and the Civil Law systems, it is usually in the law of contract that the problem of illegality is dealt with. An illegal contract is invalid, but it may be performed, either in full or in part. …

Dissertation Submitted To Satisfy The Requirements Of The S.J.D. Program, Itay Peer

SJD Dissertations

This dissertation consists of the following articles:

• The Need to Modernize the Personal Services Income Source Rule
• To Be or Not To Be an American - The Million Dollar Question
• The Need for an International Tax Reform - Taxation of US Headquartered Multinationals

Back To Basics: Rethinking Normative Principles In International Tax, Shay Moyal

SJD Dissertations

This dissertation is comprised of the following articles:

• Moyal, Shay Shimon, Back to Basics: Rethinking Normative Principles in International Tax (May 11, 2019). The Tax Lawyer, Volume 73, Issue: 1 (Fall 2019), Also available at SSRN: https://ssrn.com/abstract=3386678 or http://dx.doi.org/10.2139/ssrn.3386678
• Moyal, Shay Shimon, Don't Stop the BEAT (February 03, 2020). “Don’t Stop the BEAT,” Tax Notes Federal, Feb. 3, 2020, pp. 721-735 and Tax Notes International, Feb. 3, 2020, pp. 533-547., also available at SSRN: https://ssrn.com/abstract=3539601
• Moyal, Shay Shimon, Section 267a and the Taxation of Hybrid Mismatches Under the Code (September 10, 2020). The Tax Lawyer, Vol. 74, No. 2, also …